Bill Text: MI SB0958 | 2021-2022 | 101st Legislature | Introduced

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Bill Title: Sales tax: collections; collection of sales tax on fully automated consumer goods handling systems; exempt. Amends 1933 PA 167 (MCL 205.51 - 205.78) by adding sec. 4gg.

Spectrum: Partisan Bill (Republican 3-0)

Status: (Introduced - Dead) 2022-03-09 - Referred To Committee On Finance [SB0958 Detail]

Download: Michigan-2021-SB0958-Introduced.html

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SENATE BILL NO. 958

A bill to amend 1933 PA 167, entitled

"General sales tax act,"

(MCL 205.51 to 205.78) by adding section 4gg.

the people of the state of michigan enact:

Sec. 4gg. (1) Beginning January 1, 2023, the sale of a fully automated consumer goods handling system or system parts to a wholesaler for fulfillment of orders to persons engaged in the business of making sales at retail of consumer goods is exempt from the tax under this act.

(2) As used in this section:

(a) "Consumer goods" means finished goods for use primarily for personal, family, or household purposes.

(b) "Fully automated consumer goods handling system" means a fully automated, integrated goods handling system that separates, sorts, temporarily stores, recombines, and assembles palletized units of consumer goods owned, leased, or used by a wholesaler.

(c) "System parts" means supply chain optimization machinery, equipment, repair parts, and computer software that are component parts of a fully automated consumer goods handling system.

(d) "Wholesaler" means a person that purchases consumer goods from a manufacturer, producer, or other supplier and sells those consumer goods to another person for sale at retail.